Market South West (Holdings) Ltd v HMRC
| Jurisdiction | UK Non-devolved |
| Judge | JUDGE JOHN F AVERY JONES CBE |
| Judgment Date | 31 March 2004 |
| Neutral Citation | [2011] UKUT 257 (TCC) |
| Respondent | REVENUE AND CUSTOMS |
| Appellant | MARKETS SOUTH WEST (HOLDINGS) LIMITED |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Appeal Number | FTC/49/2010 |
[2011] UKUT 257 (TCC)
Appeal number: FTC/49/2010
PROFITS – capital or revenue expenditure – costs of planning inquiry –
taxpayer claiming conditions in planning permission invalid or seeking
relaxation of the conditions – part capital, part revenue – remitted to the
First-tier Tribunal for an apportionment
UPPER TRIBUNAL
TAX AND CHANCERY
MARKETS SOUTH WEST (HOLDINGS) LIMITED Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE AND CUSTOMS Respondents
TRIBUNAL: JUDGE JOHN F AVERY JONES CBE
Sitting in public at 45 Bedford Square, London WC1 on 7 March 2011
Rupert Baldry QC, instructed by Steve Russell and Associates for the Appellant
Jonathan Davey, counsel, instructed by the General Counsel and Solicitor to HM
Revenue and Customs, for the Respondents
© CROWN COPYRIGHT 2011
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Markets South West (Holdings) Limited v The Commissioners for HM Revenue and Customs
...[2011] UKUT 257 (TCC) Appeal number: FTC/49/2010 PROFITS – capital or revenue expenditure – costs of planning inquiry – taxpayer claiming conditions in planning permission invalid or seeking relaxation of the conditions – part capital, part revenue – remitted to the First-tier Tribunal for ......